PERIODIZATION OF DEVELOPMENT OF COMMERCIAL DISCOUNTS
The relevance of the research topic is due to the need to develop theoretical knowledge in the field of applying commercial discounts - a financial instrument that is currently widely used in various areas of economic activity, but little studied from the point of view of its history and periodization of development, as well as evolution of views of scientists on the purpose of application and methods of analysis of its economic efficiency. The problem is in the study of the possible goals and features of the application of various types of commercial discounts at each historical stage of their development. The purpose of the study is to develop periodization development of commercial discounts, reflecting the evolution of their development and comparison with the main periods of world history, as well as identifying trends in the historical development of commercial discounts. This study was carried out through the application of such methods of theoretical knowledge as a grouping method and a return (or elementary-theoretical) analysis and synthesis. Research result: periodization development of commercial discounts is proposed, containing a comparison of their evolution with the main periods of world history, trends in the historical development of commercial discounts are identified. The scientific significance of the study is to generalize and streamline theoretical knowledge about the history of the emergence and evolutionary development of commercial discounts, starting from the moment the first money appeared and the origin of commodity-money relations to the present. The practical value of the research results is to identify the evolution of commercial discounts and the possibility of using the accumulated historical experience to develop new, more effective ways to apply discounts.
Keywords: commercial discount, discounter, lessee, customer, seller, price, trade, services, development stage, periodization.
Highlights:
the history of the emergence and development of discounts from the inception of commodity-money relations to the present is analyzed;
the features of the application of various types of discounts at each historical stage of their development are revealed;
the evolution of commercial discounts is compared with the main periods of world history;
conclusions are made about the current state of commercial discounts: the growing pace of development of discount programs, a significant expansion of the classification of discounts, expanding the scope of commercial discounts and moving them beyond retail trade, and the prospect of further progression of these processes.
Anna V. Shishkina, senior lecturer, Department of Accounting, Analysis and Audit, South Ural State University, Chelyabinsk.